What is the deduction standard for advertising fees?

Legal analysis: the pre-tax deduction standard of advertising fee is: 15% deducting the sales (business) income of the current year, and the excess is carried forward to the following year. Advertising expenses and business promotion expenses incurred in cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) shall be deducted if they do not exceed 30% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.

Legal basis: Advertising Law of People's Republic of China (PRC).

Article 7 Advertisements shall not have the following circumstances: (1) Use the national flag, national emblem and national anthem of China; (2) Using the names of state organs and state functionaries; (three) the use of national, highest, best and other terms; (four) hinder social stability, endanger personal and property safety, harm the public interest; (5) Disrupting public order and violating social customs; (six) contains obscenity, superstition, terror, violence and ugliness, (seven) contains ethnic, racial, religious and gender discrimination; (eight) hinder the protection of the environment and natural resources; (9) Other circumstances prohibited by laws and administrative regulations. The advertising supervision and administration organ shall order the responsible advertisers, advertising agents and publishers to stop publishing and make public corrections, confiscate the advertising expenses, and impose a fine of more than one time and less than five times the advertising expenses; If the circumstances are serious, the advertising business shall be stopped according to law.

Article 9 Advertisements indicating the performance, origin, use, quality, price, producer, expiration date and commitment of commodities or the content, form, quality, price and commitment of services shall be clear and definite. If the advertisement indicates that the promotion of goods and the provision of services are accompanied by gifts, it shall indicate the variety and quantity of the gifts.

Article 10 The data, statistics, survey results, abstracts and quotations used in advertisements shall be true and accurate, and the source shall be indicated.

Article 11 Where an advertisement involves a patented product or patented method, the patent number and patent type shall be indicated. Those who have not obtained the patent right shall not falsely claim to have obtained the patent right in the advertisement. It is forbidden to use patent applications that have not been granted patent rights and patent advertisements that have been terminated, revoked or invalid. Article 12 stipulates: "Advertising shall not belittle the goods or services of other producers and operators.

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